中华人民共和国企业所得税法实施条例/Chapter 2 应纳税所得额/Section 3 扣除Article 54In force企业所得税法第十条第（六）项所称赞助支出，是指企业发生的与生产经营活动无关的各种非广告性质支出。Administrative Regulations · State Council · In force from January 20, 2025Article 53Back to full textArticle 55